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Philippine Bar review · Question

Practice question: Appeal to Central Board of Assessment Appeals

Multiple Choice Medium Jurisprudence

Practice question

A property owner receives an adverse LBAA valuation decision and seeks further administrative review. Which step follows the ordinary route?
  1. Timely appeal to the CBAA within thirty days after receipt
  2. A new initial appeal to COMELEC
  3. Automatic cancellation of the assessment
  4. An appeal to the mayor with no deadline
  5. Immediate execution by the owner of a contrary tax declaration

Legal references

  • https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html — RA 7160, sections 226–231 and 252
  • https://lawphil.net/statutes/repacts/ra2024/ra_12001_2024.html — RA 12001, sections 14, 35 and 38
  • https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/70361 — Pisón v. City of Iloilo, G.R. No. 272170, January 28, 2026, main opinion
  • https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html — RA 9282, sections 7 and 9, CTA review of CBAA decisions

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